brazil income tax deductions
Not every expense that lowers Brazilian IRPF gets the same treatment: some are deducted down to the last cent, others carry a fixed cap that cuts off the rest, and picking the wrong filing model can forfeit a deduction that was already secured.
None of these items hit its own individual cap: the R$ 3,000.00 PGBL stays well under 12% of R$ 80,000.00 (R$ 9,600.00), and the R$ 5,000.00 education expense for 2 people fits inside the R$ 7,123.00 aggregate cap.
With a single beneficiary, the R$ 3,561.50 per-person cap stands alone: spending R$ 6,000.00 does not raise the deduction beyond that fixed amount, even with a complete school invoice.
The R$ 2,000.00 above the 12% cap keeps yielding inside the PGBL, but it no longer reduces IRPF owed that year, unlike health expenses, which carry no such limit.
In 2025, you must file if you had: taxable income above R$33,888/year, exempt income above R$200,000, investment income above R$40,000, owned assets above R$800,000, or carried out activities in agriculture above thresholds.
No. Unlike education (R$ 3,561.50 per person) and PGBL (12% of income), medical expenses with valid documentation are deducted in full, with no upper limit, under the full filing model.
It is per person: R$ 3,561.50 per year for each declared beneficiary, and the household aggregate cap is that figure multiplied by the number of people with education expenses, not a single fixed amount for the whole group.
When the sum of INSS, dependents, health, education and PGBL falls below R$ 17,640.00 per year, the fixed simplified-discount amount; above that, the full model usually reduces the taxable base by more.
⚠️ Educational simulation using the 2026 IRPF table (Law 15.270/2025, tax year 2027). Full exemption for annual gross income up to BRL 60,000. Does not replace the official Receita Federal software.
IRPF 2026 table, Law 15.270/2025 (exemption up to BRL 60,000/year, tax year 2027). Law 9.250/1995 as amended.
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